The court finds that the State in 1977 entered a deficiency assessment against the claimant for $140.58 based on the 1973 income of claimant and his deceased wife. By June 3, 1982 interest and penalty had increased the amount to $267.25. Claimant filed an income tax return for 1981 which indicated an overpayment of $210.38. The State, by notice dated June 3, 1982, informed the claimant that the 1981 overpayment had been applied to...
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